CHAPTER I

The reduction of the cost of implements and materials employed in the development of the rubber industry

Art. 2. The implements and regular materials in the list annexed to this regulation, are free of all import duties, including the fees when employed for the cultivation of seringueira, caucho, maniçoba and mangabeira and the improved collection of the extracted rubber, from these trees, whether it treats of the development purely extractive, or of the development of cultivation.

Sole Paragraph. Materials and machinery which shall be discovered or invented during the time this regulation is in force, which have special application to the rubber industry, shall enjoy the same exemption from import duties.

Art. 3. The exemption shall be quickly granted by the custom house inspectors, from whom the claimants should require it, uniting all, or only those necessary as the case may be, the following documents:

1. The last receipt of the duty of declarations of the Municipality or Mayor to whose jurisdiction it pertains, by which is proven that the claimant is developing on his own or rented property, the extractive or cultivating rubber industry, or that he is a merchant established with a house prepared for goods for rubber gatherers, when it treats of regular objects of the first group.

2. Attested by the Municipality or Mayor to whose jurisdiction he belongs, that the claimant possesses proper land and that he is about to effectively undertake the culture of some of the trees above mentioned and treatment of their rubber or an authentic copy of the concession for this purpose, which he may have obtained from the Minister of Agriculture, in case he treats of regular objects of the second, third or fourth group.

[Illustration: CASTILLÔA ELASTICA.]

3. A detailed statement of the kind and quality of objects or material which it is necessary to import, or has been imported, which it is necessary to despatch.

Sole Paragraph. The importer shall become responsible, during this period, to the exchequer for any errors that may have been made.

Art. 4. The product, drug or object that may be similar to that produced in this country, will not be exempt from import duties, when the cost in this market in which he would have to buy it was equal to that of the imported merchandise, less the value of the import duty which he would have to pay in the custom houses.